PAYE46043 - Employer returns: employer return post capture: reviewing forms P38 and P38A (Action Guide)

When you receive a P38A or P38 form follow steps 1 - 4 below

1. On receipt of form P38A or P38
 
  • Enter the details on ECS using the function ‘P35 Update’
2. If the P38A or P38 accompanies the original P35 or P35MT (for years up to 2004) go to step 4
  Otherwise
3. Obtain the P38 list and check to see if the employer has been entered on the list
 
  • If the employer is not on the list go to step 4
 
  • Where an entry is on the list note the date the P38 / P38A was received on the list
     
    And then
4. Consider whether the P38 or P38A comes under the selection criteria for a potential employer compliance review. See the subject ‘Form P38 Review’ PAYE46040 for more details
 
  • If the P38 or P38A does meet the selection criteria stockpile the form for later review or pass it to the Employer Compliance Unit in accordance with your office procedures
 
  • If it does not meet the criteria, use Function AMEND EMPLOYER NOTES to record your actions and then file the papers in the employer record pad

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